Source-cited draft: tax overview for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The San Marino tax system at a glance | San Marino taxes income under a single unified law, the Imposta Generale sui Redditi (IGR), which covers both individuals and companies. Notably, San Marino does NOT operate a VAT — it applies a single-phase import tax (imposta monofase) instead. | |
| Tax year | Calendar year (1 January – 31 December)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) | |
| Currency | Euro (EUR)Monetary Agreement between the EU and the Republic of San Marino | |
| Tax authority | Ufficio Tributario (Tax Office), Dipartimento Finanze e BilancioLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents taxed on San Marino-source income onlyLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) | |
| Headline personal income tax rate (top marginal) | 35%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) | |
| Headline corporate income tax rate | 17% |
San Marino taxes income under a single unified law, the Imposta Generale sui Redditi (IGR), which covers both individuals and companies. Notably, San Marino does NOT operate a VAT — it applies a single-phase import tax (imposta monofase) instead.
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| Does San Marino have VAT/GST? | No VAT. A single-phase import tax (imposta monofase) applies instead, standard rate 17%Imposta Monofase (single-phase import tax) legislation |
| Annual personal income tax return deadline | Typically by 30 June of the year following the tax yearLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) |
| New-company corporate tax incentive | 50% reduction of corporate IGR for the first 5 years (effective rate ~8.5%)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) and incentive decrees |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.